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Required information

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PowerTap Utilities is planning to issue bonds with a face value of $$1,300,000$ and a coupon rate of $7$ percent. The bonds mature in $10$ years and pay interest semiannually every June $30$ and December $31.$ All of the bonds were sold on January $1$ of this year. PowerTap uses the effective$-$interest amortization method. Assume an annual market rate of interest of $8$ percent. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ and PVA of $$1)$

Note: Use appropriate factor$($s$)$ from the tables provided.

$2.$ What amount of interest expense should be recorded on June $30$ and December $31$ of this year?

Note: Round your final answers to nearest whole dollar amount.

$\backslash$table$[[,$June $30,$December $31],[$Interest expense,,$]]$